1.audit 審計(jì)
2.attestation 鑒證
3.credibility 可信賴程度
4.audit of financial statements 財(cái)務(wù)報(bào)表審計(jì)
5.agreed-upon procedures 執(zhí)行商定程序
6.high levels of assurance 高水平保證
7.compilation 編制
8.reliability 可靠性
9.relevance 相關(guān)性
10.professional skepticism 職業(yè)謹(jǐn)慎
11.objectivity 客觀性
12. professional competence 專業(yè)勝任能力
13.Senior/CPA-in-charge 項(xiàng)目經(jīng)理
14.audit engagement letter 業(yè)務(wù)約定書
15.recurring audit 連續(xù)審計(jì)
16.the client 委托人
17.change CPA 更換注冊(cè)會(huì)計(jì)師
18.the existing CPA 現(xiàn)任注冊(cè)會(huì)計(jì)師
19.the successor CPA 后任注冊(cè)會(huì)計(jì)師
20.the preceding CPA前任注冊(cè)會(huì)計(jì)師
21.issue the audit report 出具審計(jì)報(bào)告
22.expert 專家
23.the board of directors 董事會(huì)
24.knowledge of the entity‘ s business 了解被審計(jì)單位情況
25.assess material misstatement risks評(píng)估重大錯(cuò)報(bào)風(fēng)險(xiǎn)
26.detemine the nature， timing and extent of the audit procedures 確定審計(jì)程序的性質(zhì)、時(shí)間和范圍
27.a general knowledge of —— 初步了解―――的情況
28.a more knowledge of—— 進(jìn)一步了解的情況
29.the prior year‘s working papers 以前年度工作底稿
30.minutes of meeting 會(huì)議紀(jì)要
31.business risks 經(jīng)營(yíng)風(fēng)險(xiǎn)
32.appropriateness 適當(dāng)性
33.accounting estimate 會(huì)計(jì)估計(jì)
34.management representations 管理層聲明
35.going concern assumption 持續(xù)經(jīng)營(yíng)假設(shè)
36.audit plan 審計(jì)計(jì)劃
37.significant audit areas 重點(diǎn)審計(jì)領(lǐng)域
38.error 錯(cuò)誤
2.attestation 鑒證
3.credibility 可信賴程度
4.audit of financial statements 財(cái)務(wù)報(bào)表審計(jì)
5.agreed-upon procedures 執(zhí)行商定程序
6.high levels of assurance 高水平保證
7.compilation 編制
8.reliability 可靠性
9.relevance 相關(guān)性
10.professional skepticism 職業(yè)謹(jǐn)慎
11.objectivity 客觀性
12. professional competence 專業(yè)勝任能力
13.Senior/CPA-in-charge 項(xiàng)目經(jīng)理
14.audit engagement letter 業(yè)務(wù)約定書
15.recurring audit 連續(xù)審計(jì)
16.the client 委托人
17.change CPA 更換注冊(cè)會(huì)計(jì)師
18.the existing CPA 現(xiàn)任注冊(cè)會(huì)計(jì)師
19.the successor CPA 后任注冊(cè)會(huì)計(jì)師
20.the preceding CPA前任注冊(cè)會(huì)計(jì)師
21.issue the audit report 出具審計(jì)報(bào)告
22.expert 專家
23.the board of directors 董事會(huì)
24.knowledge of the entity‘ s business 了解被審計(jì)單位情況
25.assess material misstatement risks評(píng)估重大錯(cuò)報(bào)風(fēng)險(xiǎn)
26.detemine the nature， timing and extent of the audit procedures 確定審計(jì)程序的性質(zhì)、時(shí)間和范圍
27.a general knowledge of —— 初步了解―――的情況
28.a more knowledge of—— 進(jìn)一步了解的情況
29.the prior year‘s working papers 以前年度工作底稿
30.minutes of meeting 會(huì)議紀(jì)要
31.business risks 經(jīng)營(yíng)風(fēng)險(xiǎn)
32.appropriateness 適當(dāng)性
33.accounting estimate 會(huì)計(jì)估計(jì)
34.management representations 管理層聲明
35.going concern assumption 持續(xù)經(jīng)營(yíng)假設(shè)
36.audit plan 審計(jì)計(jì)劃
37.significant audit areas 重點(diǎn)審計(jì)領(lǐng)域
38.error 錯(cuò)誤